Links for Further Information
State Historic Rehabilitation Tax Credit procedures (14 CCR § 4859 series, rulemaking text) · 2026 edition · updated 2026-09-25 · California
Sections in this part
National Park Service Historic Preservation Tax Incentives Web Site
Cumulative Effect and Historic Character Acquired Significance and Standard 4 Continued Historic Use and Standard 1
Preservation Brief 32: Making Historic Properties Accessible
Preservation Brief 41: The Seismic Retrofit of Historic Buildings: Keeping Preservation in the Forefront
Windows
Interior treatments New additions and related new construction Modern requirements and new technologies Other treatments Deteriorated and damaged buildings
Evaluating Historic Windows for Repair or Replacement Replacement Windows that Meet the Standards Documentation Requirements for Proposed Window Replacement Replacement Windows Where No Historic Windows Remain
Identifying Primary and Secondary Interior Spaces in Historic Buildings Changing Secondary Interior Spaces in Historic Buildings - — Historically Finished Secondary Spaces Avoiding Problematic Treatments at Project Completion Subdividing Assembly Spaces in Historic Buildings Retaining Corridors and Other Circulation Spaces in Historic Buildings Interior Spaces, Features, and Materials in Highly Deteriorated Condition and Standard 2 Exposing Interior Masonry Walls and Ceilings
New Additions to Historic Buildings New Construction within the Boundaries of Historic Properties Rooftop Additions
Codes and Regulatory Requirements for Rehabilitating Historic Buildings Energy Efficiency, Sustainability, and Green Building Practices in Historic Buildings Evaluating Substitute Materials in Historic Buildings
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STATE HISTORIC REHABILITATION TAX CREDIT¶
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